2019 (12) TMI 1439

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....r And L.N. Gupta, Technical Member For the Appellant : Ms. Lakshmi Gurung, Adv. For the Respondent : M. Yadubhushana Rao ORDER L.N. GUPTA, TECHNICAL MEMBER - 1. The present Appeal is preferred by Assistant Commissioner of Income Tax, Circle-11(2), against the striking off of the name of M/s. HSI Infotech Private Limited ("the Company"), from the Register of Companies. 2. It is st....

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....n the name of his proprietorship concerns/companies as a front for providing accommodation entries to various beneficiaries. In a statement he has categorically accepted that since 2012 to the date of search on 9-12-2016, his main business was of providing bogus accommodation entries in lieu of commission. 5.3 In another information received from DDIT (Inv), New Delhi according to which t....

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....ry providers." 4. It is submitted by the Appellant that the Respondent Company has violated section 139 of the IT Act by not filing its Income-tax Returns for the A.Y. 2012-13. 5. It is further submitted by the Appellant that they had issued a notice dated 30-3-2019 under section 148 of the IT Act, for the A.Y. 2012-13. It is added by the Appellant that the case of the respondent company was....

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....ce under section 148 was served' 7. The Appellant has submitted that on perusal of the Master Data of MCA website, they had come to know that the said Respondent Company has been "struck off" by RoC vide STK-7 dated 1-9-2017." 8. The Appellant contends that in order to have a valid assessment order for recovery of the taxes from the Respondent Company and for any further consequential pr....